https://www.taxtmi.com/caselaws?id=342448 The Tribunal allowed the appeals by way of remand, setting aside the Orders-in-Original and directing the original authority to reconsider the refund claim of unutilized CENVAT credit on taxable input services exported for IT enabled services. The Tribunal rejected the application of the doctrine of unjust enrichment, emphasizing the inapplicability in cases of service export under the proviso to Section 11B of the Central Excise Act, 1944. The Tribunal emphasized the importance of adherence to the issues raised in the original proceedings and directed a fresh assessment of the refund claim within three months. en-us Thu, 23 Mar 2017 00:00:00 +0530 Thu, 04 May 2017 08:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342448 The Tribunal allowed the appeals by way of remand, setting aside the Orders-in-Original and directing the original authority to reconsider the refund claim of unutilized CENVAT credit on taxable input services exported for IT enabled services. The Tribunal rejected the application of the doctrine of unjust enrichment, emphasizing the inapplicability in cases of service export under the proviso to Section 11B of the Central Excise Act, 1944. The Tribunal emphasized the importance of adherence to the issues raised in the original proceedings and directed a fresh assessment of the refund claim within three months. Case-Laws Service Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342448